If you can, I also want to know the work about how to get the standard hours.

Required information [The following information applies to the questions displayed below.] Trini Company set the following standard costs per unit for its single product. Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the company's capacity of 60,000 units per quarter. The following additional information is available. During the current quarter, the company operated at 90% of capacity and produced 54,000 units; actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. \begin{tabular}{l} Required A Required B Required C \\ Compute the variable overhead spending and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per unit" and "rate per ho \\ \hline \end{tabular} answers to 2 decimal places.) Compute the total controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)